A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under § 58-6-75. A claim for recovery not filed within one year of the due date is barred.

Source: SL 1982, ch 99 , § 2; SL 1993, ch 97 , § 5; SL 2016, ch 67 , § 1.